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SOURCE:   Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2011. № 6. Part 2. P. 121-124.
SCIENTIFIC AREA: Historical Sciences and Archeology
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TAX POLICY AND CONTINUOUS COLLECTIVIZATION OF AGRICULTURE IN THE USSR: BY THE MATERIALS OF MIDDLE VOLGA REGION

Mariskin Oleg Ivanovich Mariskin
Mordvinian State University named after N. P. Ogarev


Abstract. The author researches tax policy role in the continuous collectivization of the USSR agriculture and analyzes the features of the taxation of individual peasant farms, kulak farms, collective farms and collective farmers.
Key words and phrases: единый сельскохозяйственный налог, единоличное крестьянство, индивидуальное обложение, коллективизация, обязательные платежи, тяжесть налогообложения, single agricultural tax, independent peasantry, individual taxation, collectivization, compulsory payments, taxation burden.
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Работа выполнена при финансовой поддержке РГНФ и Правительства РМ, проект № 11-11-13002 а/В.

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  11. Nad'kin T. D. Stalinskaya agrarnaya revolyutsiya i krest'yanstvo. Saransk: Izdatel'skii dom "Kur'er-S", 2006. 159 s.
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  13. Rossiiskii gosudarstvennyi arkhiv ekonomiki. F. 7733. Op. 7.
  14. Sobranie zakonodatel'stva SSSR. 1930. № 13.
  15. Ibid. 1931. № 1.
  16. Ibid. № 3.
  17. Ibid. № 19.
  18. Ibid. 1932. № 78.
  19. Tsentral'nyi gosudarstvennyi arkhiv Respubliki Mordoviya. F. R-147. Op. 1.
  20. Ibid. F. R-238. Op. 1.
  21. Ibid. Op. 4.

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